scholarly journals PENGARUH CORPORATE GOVERNANCE DAN KEBIJAKAN UTANG TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA

2017 ◽  
Vol 1 (1) ◽  
pp. 38-44
Author(s):  
Ati Retna Sari ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
A Company ◽  
Debt Policy ◽  
Sample Set

This Reseach examines the effect of corporate governance and debt policy on financial performance. Debt policy is measured by Debt to Total Asset Ratio and corporate governance in this study using four proxies, namely managerial ownership, institutional ownership, audit committee, and independent board of commissioner. The population in this study is a company listed on the Indonesia Stock Exchange in 2014 until 2015 The research sample set as many as 60 companies in the field of manufacturing. The analysis technique used is multiple linear regression. The results of this study found that debt policy, institutional ownership, audit committee and independent commissioners have an effect on financial performance. Institutional ownership has no effect on financial performance

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 16 (1) ◽  
pp. 42 ◽  
Author(s):  
Movie Rahmatika Suryani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Ownership Effect

The main objective of this research is to demonstrate empirically the effect of corporate governance mechanism, such as : board independent, audit committee, institutional ownership, and managerial ownership on the earning management. This research also to demonstrate empirically the effect of earning management on the financial performance in the manufacturing companies listed in Indonesia Stock Exchange (IDX). Samples were taken from the financial statements and annual report companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. The sample was selected using sensus sampling method and acquired 206 companies. Using SPSS version 18 with the method of multiple regression analysis and simple regression analysis with a significance level of 5% specified. The results of this study show that (1) board independent has no effect on earning management, (2) audit committee has no effect on earning management, (3) institutional ownership effect on earning management, (4) managerial ownership effect on earning management, (5) on earning management effect on financial performance measured by ROA and ROE

scholarly journals Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia

2021 ◽  
Vol 31 (3) ◽  
pp. 524
Author(s):  
Putu Kevin Yudhia ◽  
A.A.G.P. Widanaputra
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Financial Condition ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
The Relationship ◽  
A Company

Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to determine the effect of Good Corporate Governance on banking financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples taken was 48 banking companies, with a purposive sampling method. The data analysis technique used is the classical assumption test and multiple linear regression test. The results of this study indicate that the board of commissioners has a negative and significant effect on financial performance. The results of this study indicate that managerial ownership has a positive and significant effect on financial performance. Keywords: Good Corporate Governance, Financial Performance, Return On Assets (ROA).

scholarly journals Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies

2020 ◽  
Vol 12 (1) ◽  
pp. 174
Author(s):  
Maria Goreti Kentris Indarti ◽  
Jacobus Widiatmoko ◽  
Imang Dapit Pamungkas
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Negative Influence ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
A Company

This study aims to examine the effect of four variables, which include independent commissioners, audit committees, institutional ownership and managerial ownership as a proxy for the corporate governance mechanisms on financial distress. This was carried out on the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The samples were selected using the purposive sampling method and 224 data were obtained. The hypothesis in this study was tested using logistic regression. The results showed that independent commissioners have a negative influence on financial distress, while the audit committee, institutional ownership and managerial ownership have no effect. This implies that an independent commissioner functions as an effective supervisory mechanism to prevent a company from experiencing financial distress. Furthermore, two control variables used in this study, namely leverage and profitability, were able to produce results as predicted. It was discovered that a higher leverage level leads to a greater possibility of experiencing financial distress and conversely, the higher the profitability of a company, the lower the probability of experiencing financial distress.

scholarly journals PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Go Public Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018)

2019 ◽  
Vol 1 (1) ◽  
pp. 181
Author(s):  
Natalia Mahdalena ◽  
Ardian Prima Putra ◽  
Gustita Arnawati Putri
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Negative Effect

His study discusses to analyze corporate governance, ownership structure and leverage to earning management. The research was conducted at mining companies in Indonesia Stock Exchange 2015-2018. The samples used as many as 29 companies from the population of 83 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statemens. The analysis technique aapplied is a technique of multiple linier regression analysis. The results show that audit committee negative effect on earning management, the proportion of commissioners no effect on earning management, managerial ownership no effect on earning management, institutional ownership no effect on earning management and leverage negative effect on earning management.Keyword : audit committee, proportion of commissioners, managerial ownership, institutional ownership, leverage, earning management

scholarly journals Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage

2020 ◽  
Vol 30 (7) ◽  
pp. 1811
Author(s):  
Bella Riantiarta Agatha ◽  
Siti Nurlaela ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Regression Test ◽  
Food And Beverage

This study aims to examine and analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research. The population and sample used by all food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period by taking samples using purposive sampling method obtained a total of 13 companies that met the criteria. The data analysis technique used is multiple linear regression test. The results of this study indicate that managerial ownership, independent boards of commissioners, and audit committees have a positive and significant influence on financial performance. While institutional ownership has no effect on financial performance. Keywords: Financial Performance; Managerial Ownership; Institutional; Independent Board of Commissioners; Audit Committee.

scholarly journals Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan

2016 ◽  
Vol 17 (1) ◽  
pp. 1
Author(s):  
Raras Mahiswari ◽  
Paskah Ika Nugroho
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Significant Relationships ◽  
Corporate Governance Mechanism

<em>The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.</em>

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN GO PUBLIC YANG TERCATAT DI BURSA EFEK INDONESIA

2013 ◽  
Vol 4 (1) ◽  
Author(s):  
ERIKA SEPTIANTY
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Executive Directors ◽  
Control Variables ◽  
Good Corporate Governance ◽  
Equity Ratio ◽  
A Company

<p>Good Corporate Governance (GCG) is increasingly popular. but has a very important meaning in the system of corporate governance and managerial aspects, and investing in a good organization profit organization and this research uses its capital structure as measured by the debt-equity ratio as the dependent variable, while institutional ownership and managerial ownership as well as company size and profitability as the independent variable and three control variables. Control variables are variables that are controlled or held constant so that the effect o outside factors.  Control variables used in the study include the Board of Directors, non-executive directors, and chair duality. Research is underway to find empirical evidence of the influence of the implementation of Good Corporate governanve the company's capital structure. The population used in this study is a company listed on the Indonesia Stock Exchange, while the sample is a company in the implementation of corporate governance ranking by IICG during the period 2005-2011. From the results of testing the hypothesis, suggesting that the effect of corporate governance is proxied by managerial ownership, institutional ownership and firm size has no influence not have any impact on capital structure. The research proves that the variables have an influence on the profitability of capital structure. In general, the results of this study indicate that companies listed on the Stock Exchange has not fully considering the use of corporate governance in determining capital structure.</p> <p>Keyword:        Managerial Ownership, Institutional Ownership, Profitability, Firm Size, Good Corporate Governance, Capital Structure.</p> <p> </p> <p><strong> </strong></p> <p><strong>ABSTRAK</strong></p> <p><em>Good Corporate Governance </em>(GCG) semakin populer. namun mempunyai arti yang sangat penting dalam sistem tata kelola perusahaan maupun dalam aspek manajerial dan investasi dalam suatu organisasi baik organisasi laba dan nonlaba.Penelitian ini menggunakan struktur modal yang diukur dengan <em>debt-equity ratio</em> sebagai variabel dependen, sedangkan kepemilikan institusional dan kepemilikan manajerial, serta ukuran perusahaan dan profitabilitas sebagai variabel independen dan tiga variabel kontrol.  Variabel kontrol merupakan variabel yang dikendalikan atau dibuat konstan sehingga pengaruh variabel independen terhadap variabel dependen tidak dipengaruhi oleh faktor luar yang tidak diteliti.  Variabel kontrol yang digunakan dalam penelitian antara lain Dewan Direksi, <em>non-executive directors</em>, dan<em> chair duality</em>. Penelitian ini dilakukan untuk menemukan bukti empris adanya pengaruh penerapan <em>Good Corporate governanve</em> terhadap struktur modal perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah perusahaan yang masuk dalam pemeringkatan penerapan <em>corporate governance </em>yang dilakukan oleh IICG selama periode 2005-2011. Dari hasil pengujian hipotesis, menunjukkan bahwa pengaruh <em>corporate governance</em> yang diproksikan oleh kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan tidak mempunyai pengaruh terhadap struktur modal.  Hasil penelitian membuktikan bahwa variabel profitabilitas mempunyai pengaruh terhadap struktur modal.Secara umum hasil penelitian ini menunjukkan bahwa perusahaan yang terdaftar di BEI belum sepenuhnya memperhatikan penggunaan corporate governance dalam menentukan kebijakan struktur modalnya,</p> <p>kata kunci: <em>good corporate governanve</em>, kepemilikan manajerial, kepemilikan institusional, profitabilitas, ukuran perusahaan, struktur modal</p>

scholarly journals Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements

2019 ◽  
Vol 17 (1) ◽  
pp. 18
Author(s):  
Aina Zahra Parinduri ◽  
Risma Koeshartanti Pratiwi ◽  
Oktavina Ika Purwaningtyas
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Size ◽  
Positive Effect

<p>The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.</p>

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

2018 ◽  
Vol 14 (2) ◽  
pp. 77
Author(s):  
Erna Hendrawati
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Retail Trade ◽  
Managerial Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Management ◽  
Trade Sector

This research aims to explain about an influence of corporate governance to tax management. Tax management was measured by effective tax rate, whereas corporate governance was shown by variable, such as size of commissioner, percentage of independent commissioner, institutional ownership, managerial ownership, and audit committee. A sample of this study consists of companies which are listed in wholesale trade sector, retail trade sector, tourism, restaurant, and hotel sector during the year 2014 to 2016. Determination of the sample chosen from purposive sampling method and accomplished a sample of 33 companies based on certain criteria. The data are collected from Indonesia Stock Exchange and used Eviews 8 to analyse multiple regression. The result showed that size of commissioner, percentage of independent commissioner, managerial ownership has influence on tax management. Based on this research, institutional ownership and audit committee has no influence on tax management.Keywords: corporate governance, tax management, effective tax rate

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